Hellman, Niclas

Acting Professor
Department of Accounting
Associate Professor
Department of Accounting

Niclas Hellman joined the Department of Accounting in 1990 and holds a PhD from the Stockholm School of Economics (2000). His research areas are financial accounting and auditing. Niclas is currently working on a project which investigates financial analysts’ evaluations of corporate acquisitions under IFRS accounting. Niclas teaches accounting, auditing and financial statement analysis courses in bachelor and master programs at SSE. He is also Vice Chairman of the Swedish Accounting Standards Board (member of the Board since 2008) and a member of the ESMA CRSC consultative group.


Accounting and financial statements analysis (3310)

Auditing and investor assurance (3309)

Financial accounting (3301)

Financial markets and financial reporting (631)

Recent publications

The persistence of international accounting differences as measured on transition to IFRS. (2015). Accounting and Business Research, forthcoming, published online. Together with Sid Gray, Richard D. Morris and Axel Haller.

Revisionens roll i bolagsstyrningen, together with Bino Catasùs and Chris Humphrey, SNS Förlag, 2013.

Soft adoption and reporting incentives - A study of the impact of IFRS on financial statements in Sweden. (2011). Journal of International Accounting Research, 10(1): 61-83.

Chief financial officer influence on audit planning. (2011).  International Journal of Auditing, Vol. 15, No. 3, pp 247-274.

Analysis of changing institutional environments, new accounting policies and corporate governance practices in Sweden. (2011). In Krivogorsky, V. (Ed.), Law, Corporate Governance, and Accounting: European Perspectives, Routledge, ISBN: 978-0-415-87186-0.

Accounting conservatism under IFRS. (2008). Accounting in Europe, 5(2): 71-100

Does pro forma reporting bias analyst forecasts? (2007). European Accounting Review, 16(2): 277-298. Together with Patric Andersson.

Recent working papers

Accounting for goodwill under IFRS: A critical analysis. (2014). Together with Sven-Erik Johansson and Tomas Hjelström. 

The impact of IFRS goodwill reporting on financial analysts’ equity valuation judgements: Some experimental evidence. (2014). Together with Patric Andersson and Emelie Fröberg.